District Court, S.D. Ohio September 10, 1997, Bankruptcy No. 96-10250; No. C-1-97-372 (United States v. Hindenlang)

OPINION and ORDER

BECKWITH, District Judge.

This appeal from the February 24, 1997, decision of the United States Bankruptcy Court presents the following issue: whether the Bankruptcy Court correctly decided that Forms 1040 submitted by the Debtor for the tax years 1985 through 1988, after the Internal Revenue Service had assessed deficiencies for those years, are tax returns that *848entitle the